1997 (11) TMI 151

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.... P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Shri V. Sridharan, the ld. Advocate arguing the Stay Petition, submits that the ld. Collector of Central Excise, Allahabad has confirmed a demand of Rs. 14.79 Crore as duty and has imposed a personal penalty of Rs. 3.50 Crore. He submits that the Applicant is engaged in the manufacture of Diesel Locomotives and par....

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....e parts are also parts of Locomotive. The ld. Counsel submitted that goods, falling under Chapter 86 when manufactured by Central Government for use by a Department of the Central Government, are wholly exempt from duty under Notification No. 197/87, dated 28-8-1987. He submitted that if the parts are classifiable under Chapter Heading 86.07, they would be wholly exempt from duty under the above n....

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....t of duty and penalty may be waived. 3. Opposing the request for dispensation with pre-deposit of duty and penalty, Shri P.K. Jain, the ld. SDR, submitted that the Applicant had not submitted classification list indicating parts of Engine manufactured by them. He submits that the Applicants knew full well that they were manufacturing Engines and were paying duty on Engines. He submitted th....